To amend the Internal Revenue Code of 1986 to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions.
Universal Charitable Giving Act of 2019
This bill allows individual taxpayers a deduction from gross income (above-the-line deduction) for charitable contributions even if such taxpayers do not elect to itemize deductions for the taxable year. The deduction may not exceed one-third of the taxpayer's standard deduction amount.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
checking server…
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line